182. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the number of people currently availing of the rent-a-room relief scheme; and if he will make a statement on the matter. [53537/26]

219. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the number of people currently availing of the rent-a-room relief scheme; and if he will make a statement on the matter. [53544/26]

I propose to take Questions Nos. 182 and 219 together.

Rent-a-Room relief, which is provided for in section 216A Taxes Consolidation Act 1997 (TCA), was introduced in Finance Act 2001 with the aim of increasing the availability of rented residential accommodation.

The relief acts as an incentive to encourage individuals to let rooms in their principal private residence as residential accommodation in order to bring about an increase in the availability of rental accommodation.

In accordance with section 216A TCA, an individual who lets a room or rooms in their sole or main residence as residential accommodation may be exempt from income tax, PRSI and USC in respect of income from the letting where the aggregate of the gross rents and any sums for meals or other services supplied with the letting does not exceed the threshold at present of €14,000 per year. Although the income is exempt it must be included in the individual’s tax return for the year in question.

Further details in respect of rent-a-room relief can be found in Tax and Duty Manual Part 07-01-32 on the Revenue's website at: www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-07/07-01-32.pdf

I am advised by Revenue that the number of taxpayer units who availed of rent-a-room relief is available in Revenue’s Cost of Tax Expenditures publication, which can be found on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx. The number of taxpayer units who availed of the ‘Rent-a-Room Relief’ up to and including 2024 is as set out in the following table.

Table: Rent-a-Room Claimants (Taxpayer Units)

*A "taxpayer unit" refers to individuals except in the case of couples who are jointly assessed, in which case the couple are counted as one taxpayer unit. The most recent year for which data in relation to the Rent-a-Room Relief is available is 2024, the deadline for the filing of self-assessed income tax returns in relation to 2025 is November 2026.